Year1
, . rOf course it can be entered into the account without an invoice. As for whether it can be deducted before tax, that is a matter of tax law. In practice, many people confuse accounting and tax laws. There are even situations where accounts are made after seeing the invoices, but no accounts are entered without invoices, and accounts cannot be done without invoices. There is no provision in the relevant provisions of accounting and tax laws that an invoice is a legal and valid voucher. Accountants do not need to equate legal and valid vouchers with invoices. At the same time, when encountering tax bureau personnel who only recognize invoices as legal and valid vouchers, they need to argue with reason.
, . r Then there are some things that can be deducted before tax without invoices, as follows:
, . r: salary Salaries, bonuses
, . rSocial security expenses, union funds
, . Employee welfare expenses
, .: Bank Borrowing interest expenses
, . rRailway department bills (according to the "Announcement of the State Administration of Taxation on the Use of Value-Added Tax Invoices and Tax Control in Replacement of Business Tax in Railway Transportation and Postal Industry" (State Administration of Taxation Article 2 of the Announcement No. 3) stipulates that China Railway Corporation and its affiliated transportation companies (including branches) may temporarily postpone the use of railway bills printed by themselves)
, . r: Asset impairment losses
, . r: Liquidated damages expenses
, . r: Penalty expenses
< b, . />, . r: Depreciation provisions for fixed assets
, . r二
, . rReceipts cannot be entered into accounts and cannot be deducted before tax
, . r3. In practice, people often ask whether receipts can be reimbursed? Some people say that receipts definitely cannot be reimbursed. The rationale is that receipts are not tax deductible. This problem is a typical confusion between accounting and tax deductions. It can be recorded as long as it meets the accounting standards. As for whether it can be deducted before tax, that is a matter of tax law. If the income is recorded, it cannot be deducted before tax according to the tax law. Then just make adjustments directly at the tax law level. Imagine that corporate personnel are carrying out business activities. If due to special reasons, they are unable to obtain invoices. So just because it can't be deducted before tax, you won't be allowed to reimburse? Does that mean you have to bear the expense yourself? Some people may say that this is generally an internal account. I really don’t want to say too much about the illegal operation of having two sets of accounts, just do it and cherish it.
, . r3. The problem of receipts being entered into accounts has been solved. Then receipts can be entered into accounts, but can they be deducted before tax? Many people take it for granted that tax control by invoices will definitely not allow deductions. If corporate accountants have the stubborn mindset of controlling taxes through invoices, they may not be able to do the accounting.
, . r Let’s take a look at which daily receipts can be deducted before tax. (See the "Interim Measures for the Administration of the Use of Fund Transaction Settlement Notes of Administrative Institutions" No. Caizong [])
, . r: Charge notes are issued by various government departments
, . r Charge bills are issued by each business department
, . Donation receipt
, .: Union fund receipt
, . r: Receipts from the court for collection of litigation fees and enforcement fees
, . r: Military receipts
, . r: Others that meet the regulations can be Receipts for tax deductions.
, . r三
, . rThe white note cannot be entered into the account, nor can it be deducted before tax
, . r Regarding the issue of whether the white note can be recorded in the account, it is still the same as the third point of this article on the entry of the receipt. Bookkeeping and pre-tax deductions are two matters of accounting and tax law. IOUs can be recorded, but whether they can be deducted depends on the relevant provisions of the tax law. In fact, as for Baitiao enterprises, they should be able to record the expenses according to the accounting standards and meet the accounting standards. If this expenditure does not meet the pre-tax deduction requirements of the tax law. Just adjust it truthfully. At this time, accounting and tax laws are treated differently.
, . r Here is a brief list of the possible daily deductions that can be deducted before tax as follows. Whether the following can ultimately be deducted before tax must be communicated with the local tax authorities and relevant supporting materials must be provided to assist in proving that the expenses incurred are reasonable, authentic, legal and valid certificates recognized by tax laws. For example, whether there are expenditures on economic matters, whether there is a court judgment or mediation letter, or an arbitration institution's ruling. For example, the compensation paid for economic activities is not part of the out-of-price expenses, and whether there are written documents such as an agreement signed by both parties on the provision of taxable goods or taxable services, a compensation agreement signed by both parties, etc.
, . r: One-child subsidy, high temperature subsidy, heating subsidy
, . rSeverance allowance
, . Compensation
, .: Penalties stipulated in the economic contract.
, . r: Various compensation and compensation fees paid to individuals. (Demolition compensation and young crop compensation are subject to corresponding compensation agreement and other supporting documents.)
, . r Those who constitute personal income tax liability must pay personal income tax.
, . r4
, . r Accounting vouchers must have original vouchers
, . rAccording to the provisions of Article 51, Paragraph 3, Paragraph 4 of the "Basic Accounting Work Standards", except for accounting vouchers for settlement and error correction, which do not need to be accompanied by original vouchers, other accounting vouchers must be accompanied by original vouchers. Therefore, except for checkout and correction of erroneous accounting vouchers, which do not require original vouchers, all others require original vouchers.
WhatsApp
